Rebate of duty available on exported excisable goods subject to notified conditions and procedural limitations. The Central Government may, by notification, grant rebate of duty paid on exported excisable goods or duty paid on materials used in their manufacture or processing; the rebate is subject to conditions, limitations and procedural requirements specified in the notification. 'Export' means taking goods out of India to a place outside India and includes shipment of goods as provisions or stores for use on board a ship proceeding to a foreign port or supplies to a foreign going aircraft.